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2009 (12) TMI 351 - CESTAT, CHENNAIBoat and launches Parts-Notification No. 23/98-Cus. dated 2-6-98- Show-cause notice was issued proposing to disallow the benefit under the notification and proposing recovery of Rs. 34,98,749/-. Duty exemption was extended to 5 items and disallowed in respect of 6 items, by the Asst. Commissioner of Customs, Cuddalore. Held that- Table to Notification No. 23/98, raw materials and parts falling under any chapter, for use in the manufacture of goods falling under Heading 89.01, 89.02, 89.04, 89.05 (except 8905.20) or 89.06, in accordance with the provisions of Section 65 of the Customs Act, 1962 are exempt from payment of duty. Therefore, set aside the denial of the benefit of exemption
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